Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance
Organisational unit: Section
Organisation profile
The professorship for Accounting, Auditing & Corporate Governance works in the areas of financial accounting, external audit and corporate governance. The research activities involve the study of selected issues in regulation, in particular such topics as the economic impact of audit committees, integrated and CSR reporting, aspects of auditor independence and board diversity. The professorship also teaches in the Master’s and Bachelor’s programmes, including modules in the Business Administration Major as well as interdisciplinary modules in the complementary studies programme and integration modules.
Topics
Audit Quality
Following EU legislation on reform of the audit market, provisions on mandatory firm rotation and limits to non-audit services raise issues of the impact of major regulatory measures on safeguarding the independence of the audit firm. Internationally, empirical research on auditor independence has seen considerable attention for a number of years, with mixed findings on its economic impact. This also holds for the impact of joint audits, even though European regulation did not make this a mandatory requirement. This research project studies the effect of audit and non-audit fees of German capital market oriented companies on audit quality.
Integrated-/CSR Reporting
After the most recent financial crisis 2008-9, there has been a decline in trust of stakeholders in capital-market oriented reporting by corporations. As a result, traditional financial reporting should be complemented by corporate sustainability reporting, which would ideally be unified into integrated reporting. While there has been considerable empirical research into CSR reporting, this is not yet the case for integrated reporting in the 2013-framework published by the International Integrated Reporting Council (IIRC). This research project examines the content elements investors demand and their relationship to the quality of integrated reporting in the German capital market.
Audit Committees
In both one and two-tier systems, the appointment of audit committees with independent financial experts is seen as a necessary measure to ensure good corporate governance. There has been considerable research undertaken into the Anglo-American board system and the impact of audit committees on financial reporting quality and on the cooperation with the external auditor and with the internal auditor. This research project studies to what extent characteristics of the audit committee as established by supervisory boards in German companies are able to contribute to the discussion on quality.
Board Diversity
Recently there have been a large number of reform efforts aiming at improving corporate performance by increasing board diversity. In addition to introducing the legal gender quota now at the focus of much political discussion, other diversity characteristics such as ethnicity or occupation are increasingly being studied in empirical research on corporate governance. This research project looks at the dual system of corporate governance in Germany and studies the effects of diversity in the management board and supervisory board on the capital market.
- Guest lectures
The role of internal audit in modern corporate governance: A European perspective
Patrick Velte (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Vortrag: Diskontierungsmodelle bei langfristigen Rückstellungen im deutschen und österreichischen Bilanz- und Steuerrecht
Patrick Velte (Speaker)
22.01.2015Activity: Talk or presentation › Guest lectures › Research
Vortrag: Perspektiven der Teilwertabschreibung bei voraussichtlich dauernder Wertminderung.: Kritische Betrachtungen vor dem Hintergrund des BMF-Schreibens vom 16.07.2014
Patrick Velte (Oral presentation)
26.03.2015Activity: Talk or presentation › Guest lectures › Research
Vortrag: Quo vadis, Vergütungsbericht und –votum? Nationale Umsetzung der neugefassten EU-Aktionärsrechte-Richtlinie ante portas“
Patrick Velte (Lecturer)
19.10.2018Activity: Talk or presentation › Guest lectures › Transfer
Was Sie jetzt über die neue Berichterstattungspflicht wissen müssen
Patrick Velte (Speaker)
09.11.2022Activity: Talk or presentation › Guest lectures › Transfer
Webinar: Auswirkungen der neuen EU-Rechnungslegungsrichtlinie auf das deutsche Handelsrecht
Patrick Velte (Speaker)
2014Activity: Talk or presentation › Guest lectures › Transfer
Wohin steuert die Abschlussprüfung? EU-Audit-Reform, Nachhaltigkeit und Digitalisierung
Patrick Velte (Speaker)
17.10.2019Activity: Talk or presentation › Guest lectures › Transfer
- Academic councils, panels and committees
Senat (Organisational unit)
Patrick Velte (Member)
2018 → …Activity: Membership › Academic councils, panels and committees › Research
- Learned societies and special interest organisations
Forschungsgruppe anwendungsorientierte Steuerlehre (FAST) (External organisation)
Patrick Velte (Member)
03.2015 → …Activity: Membership › Learned societies and special interest organisations › Research
German Academic Association for Business Research e.V. (External organisation)
Patrick Velte (Member) & Verena Batt (Member)
2015 → …Activity: Membership › Learned societies and special interest organisations › Research
Schmalenbach-Gesellschaft für Betriebswirtschaft e. V. (External organisation)
Patrick Velte (Member)
2014 → 2018Activity: Membership › Learned societies and special interest organisations › Research
- Leuphana academic councils and committees
College (Organisational unit)
Patrick Velte (Member)
2015 → 2022Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
College (Organisational unit)
Patrick Velte (Member)
2015 → 2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Patrick Velte (Chair)
04.2015 → 31.03.2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Patrick Velte (Member)
04.2015 → …Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Patrick Velte (Member)
04.2015 → 2020Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Patrick Velte (Member)
2015 → 2023Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Patrick Velte (Member)
2016 → 2018Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Patrick Velte (Member)
04.2016 → 30.09.2020Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Patrick Velte (Member)
04.2016 → 03.2022Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Patrick Velte (Member)
04.2016 → …Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
School of Management and Technology (Organisational unit)
Patrick Velte (Chair)
2020 → 2021Activity: Membership › Leuphana academic councils and committees › Leuphana Academic Committees
- Conference Presentations
Archival Research on Integrated Reporting: A systematic review of main drivers and the impact of integrated reporting on firm value
Patrick Velte (Speaker)
19.01.2022Activity: Talk or presentation › Conference Presentations › Research
Auswirkungen des FISG auf die Corporate Governance
Patrick Velte (Speaker)
18.11.2021Activity: Talk or presentation › Conference Presentations › Transfer
Big Data in der Wirtschaftsprüfung
Patrick Velte (Speaker)
15.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
Conference presentation: Determinants of Materiality Disclosure Quality in Integrated Reporting: Empirical Evidence from an International Setting
Patrick Velte (Speaker)
28.05.2019Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Are these institutions compliant with the TCFD Recommendations?
Patrick Velte (Speaker)
2022Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Patrick Velte (Speaker)
24.09.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate Climate Reporting of European Banks: Empirical Evidence from the STOXX Europe 600 Banks in Context of the TCFD Recommendations
Patrick Velte (Speaker)
09.09.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Patrick Velte (Speaker)
16.06.2021Activity: Talk or presentation › Conference Presentations › Research
Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences
Patrick Velte (Speaker)
28.05.2021Activity: Talk or presentation › Conference Presentations › Research
CSR-RUG 2.0 ante portas?! Perspektiven einer integrierten Klimaberichterstattung”
Patrick Velte (Speaker)
20.11.2020Activity: Talk or presentation › Conference Presentations › Transfer
“Der Blick von außen: Welche Lehren ziehen wir aus Wirecard, Greensill & Co?“
Patrick Velte (Speaker)
07.12.2021Activity: Talk or presentation › Conference Presentations › Transfer
Der neue EU-Nachhaltigkeitsbericht nach der CSRD. Fluch oder Segen?“
Patrick Velte (Speaker)
03.11.2023Activity: Talk or presentation › Conference Presentations › Transfer
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Patrick Velte (Speaker)
26.03.2021Activity: Talk or presentation › Conference Presentations › Research
Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe
Patrick Velte (Speaker)
10.03.2021Activity: Talk or presentation › Conference Presentations › Research
G-Geopolitics, E-ESG, T-Technology
Patrick Velte (Speaker)
2020Activity: Talk or presentation › Conference Presentations › Transfer
Impulsvortrag: Corporate Governance nach dem FISG
Patrick Velte (Speaker)
26.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Impulsvortrag und Podiumsdiskussion: Reformbedarf nach Wirecard. Liefert das FISG die richtigen Antworten?
Patrick Velte (Speaker)
01.03.2021Activity: Talk or presentation › Conference Presentations › Transfer
Integrated Reporting Quality and Companies’ Ownership Structure: Does the Presence of Sustainable Investors Matter?
Patrick Velte (Speaker)
23.09.2021Activity: Talk or presentation › Conference Presentations › Research
Interaktiver FEA-Webcast: Das FISG- Fortschritt oder Aktionismus in der Corporate Governance?
Patrick Velte (Speaker)
21.04.2021Activity: Talk or presentation › Conference Presentations › Transfer
Keynote zum Thema „Vom Nachhaltigkeitsbericht zur umfassenden Gemeinwohl-Orientierung“
Patrick Velte (Keynote Speaker)
26.11.2022Activity: Talk or presentation › Conference Presentations › Research
„Nachhaltige Finanzwirtschaft. Erfolgsfaktor für die Zukunftsfähigkeit von Unternehmen und Verbänden“
Patrick Velte (Speaker)
17.02.2021Activity: Talk or presentation › Conference Presentations › Transfer
Nachhaltigkeit in der Corporate Governance
Patrick Velte (Speaker)
12.05.2023Activity: Talk or presentation › Conference Presentations › Transfer
Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?
Patrick Velte (Speaker)
26.07.2023Activity: Talk or presentation › Conference Presentations › Research
Sustainable Corporate Governance
Patrick Velte (Speaker)
30.09.2022Activity: Talk or presentation › Conference Presentations › Transfer
Sustainable Corporate Governance – What it is and why it matters
Patrick Velte (Speaker)
24.02.2022Activity: Talk or presentation › Conference Presentations › Research
The implementation of sustainability targets in executive compensation – How consistent are companies towards different stakeholders and themselves?
Patrick Velte (Speaker)
24.05.2023Activity: Talk or presentation › Conference Presentations › Research
Unternehmensstrategische Ebene der ESG-Berichterstattung: Implikationen für Geschäftsmodelle, Interne Kontrollsysteme und Risikomanagementsysteme
Patrick Velte (Speaker)
18.04.2024Activity: Talk or presentation › Conference Presentations › Transfer
Vorträge und Diskussionen bzgl. der Standards zu Governance-Themen
Patrick Velte (Speaker)
10.06.2022Activity: Talk or presentation › Conference Presentations › Transfer